Legal Opinion
Commissioners of the Sinking Fund of Louisville v. Hopson
Court of Appeals of Kentucky
Decided January 18, 1980PublishedCited by 5 opinions
1Opinion of the Court
GANT, Judge.
This action was brought by appellees, five of the circuit judges of the 30th judicial district, seeking a declaratory judgment pursuant to KRS 418.040. The sole question presented is whether the appellees are liable for the payment of the occupational tax levied by the City of Louisville pursuant to General Ordinance 727 of that city. The lower court held that appellees were exempt. We reverse.
Section 181 of the Constitution of Kentucky provides, in applicable part:
The General Assembly shall not impose taxes for the purposes of any county, city, town or other municipal…
2Cases cited11 opinions
- City of Louisville v. SebreeCourt of Appeals of Kentucky (pre-1976) · 1948
- City of Henderson v. LockettCourt of Appeals of Kentucky · 1914
- Lasher v. Commonwealth Ex Rel. MatthewsCourt of Appeals of Kentucky (pre-1976) · 1967
- German Gym. Ass'n of Lville. v. City of LvilleCourt of Appeals of Kentucky (pre-1976) · 1948
- Martin v. City of GreenvilleCourt of Appeals of Kentucky (pre-1976) · 1950
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- City of Erlanger v. KSL Realty Corp.Kentucky Supreme Court · 1986
- Yount v. CalvertCourt of Appeals of Kentucky · 1991
- Cooksey Bros. Disposal Co. v. Boyd CountyCourt of Appeals of Kentucky · 1997
- Renfro Valley Folks, Inc. v. City of Mt. VernonCourt of Appeals of Kentucky · 1993
- Commonwealth v. Interstate Gas Supply, Inc.Missouri Court of Appeals · 2018